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To ensure that the Indiana State Board of Accounts incorporates the appropriate auditing standards, an external quality control review, or peer review, is required to be performed once every three years. The external peer review is sufficient in scope to provide a reasonable basis for determining whether our system of quality control is suitably designed and whether we follow our system in providing our services. They are conducted by the National State Auditors Association (NSAA). The standards they use can be found on their website at www.nasact.org.
The results of our most recent external peer review determined that our quality control system was suitably designed to provide reasonable assurance that we are following the applicable auditing standards. A copy of our most recent external peer review report can be viewed at the following link.